{"data":{"id":"us/27-cfr-24.331","jurisdiction":"us","citation":"27 CFR 24.331","heading":"Wine eligible for the hard cider tax rate.","body":"A wine removed on or after January 1, 2017 is eligible for the hard cider tax rate listed in § 24.270 if:\n(a) It contains no more than 0.64 gram of carbon dioxide per 100 milliliters of wine;\n(b) It is derived primarily from apples or pears, or from apple juice concentrate or pear juice concentrate and water, as described in § 24.332(a);\n(c) It contains no fruit product or fruit flavoring other than apple or pear, as described in § 24.332(b) and (c); and\n(d) It contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 24—WINE","Subpart P—Eligibility for the Hard Cider Tax Rate"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"66ef451d692c46ef3f51580ec0b7d1c452e15844ddb737f266353fee31250d45","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-24.323","next":"us/27-cfr-24.332"},"notice":"GroundRules: Original legal text. Not legal advice."}